PENSION ARREAR RECEIVED - EPS 95 SCHEME

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Accountant
111 Points Posted on 25 July 2026

Hello Sir/Madam,

I have received EPFO (EPS-95) pension arrears relating to the period 2018 onwards, and the entire arrears were paid during FY 2025–26.

I have the following queries:

  1. Am I eligible to claim relief under Section 89(1) on these EPFO/EPS pension arrears?

  2. Can these EPFO pension arrears be treated in the same manner as salary arrears for the purpose of claiming relief under Section 89(1) of the Income-tax Act?

 

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On 25 July 2026 at 19:54 Report
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Quick Summary
If you've received EPS 95 pension arrears for periods from 2018 onwards, you are eligible to claim tax relief under Section 89(1) of the Income-tax Act. These arrears are treated similarly to salary arrears, preventing a higher tax burden due to income bunching. To claim this relief, you must file Form 10E online via the e-filing portal before submitting your Income Tax Return (ITR).

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Finance/Compliance Consultant
69488 Points Posted on 26 July 2026

  • Question 1: Yes, you are fully eligible to claim tax relief under Section 89(1) on EPS-95 pension arrears received for past years.

  • Question 2: Yes, pension arrears are treated similarly to salary arrears under Rule 21A to relieve you from the higher tax burden caused by bunching multiple years of income into FY 2025–26.

  • Action Required: You must file Form 10E online on the e-filing portal before filing your ITR to successfully claim this relief.

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On 26 July 2026 at 15:53
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Accountant
111 Points Posted on 26 July 2026

Thank you sir for the advice.

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On 26 July 2026 at 16:29

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